PENGARUH TINGKAT PERPUTARAN KAS, PERPUTARAN PIUTANG DAN PERPUTARAN PERSEDIAAN TERHADAP PROFABILITAS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

  • Susi Marni Sekolah Tinggi Ekonomi Islam Ar Rachman
Keywords: Return on Assets, Cash Turnover, Turnover of receivables and Inventory Turnover

Abstract

Profitability of manufacturing company in Indonesia are influenced by a wide range of financial factors that can be measured using ratio-financial ratio. The purpose of this study was to analyze the influence of cash turnover, receivable turnover and inventory turnover turnaround company to return on assets (ROA) at a manufacturing company. Population of this research is the manufacturing companies listed on the Indonesia stock exchange (IDX) in year 2013-2015. Sampling method used is the purposive sampling and retrieved 14 companies as samples. Methods of analysis used is multiple regression analysis. Based on the results of partial or test T, cash turnover variable is influenced but not significant on profitability, turnover of receivables is influenced but not significant on profitability while inventory turnover also has influenced but not significant on profitability. Adjusted R square value of 0,153 which showed that 15,3% ROA can be explained by the independent variable cash turnover, turnover of receivables and inventory turnover, while the rest of 84,7% explained by other variables outside of this research.

Published
2020-12-10
How to Cite
Marni, S. (2020). PENGARUH TINGKAT PERPUTARAN KAS, PERPUTARAN PIUTANG DAN PERPUTARAN PERSEDIAAN TERHADAP PROFABILITAS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA. Khazanah Ilmu Berazam, 3(4), 767 - 776. Retrieved from https://ejournal.ymbz.or.id/index.php/KIB/article/view/229